Verified against gov.uk · 29 August 2026
When does MTD actually apply to you?
Most published answers get this wrong in the same way: they key each threshold to the year MTD starts. It is keyed to an earlier year's income, and MTD begins two years later.
Over £50,000 in 2024-25— (from 6 April 2026 if you cross it)
Over £30,000 in 2025-26— (from 6 April 2027 if you cross it)
Over £20,000 in 2026-27— (from 6 April 2028 if you cross it)
The error worth knowing about. A landlord with £40,000 in 2025-26 is under the £50,000 figure widely quoted for 2026, and concludes they are outside MTD. But £40,000 in 2025-26 is over the £30,000 test for that year, which puts them into MTD from April 2027. Wrong answer, confidently phrased, on exactly the question people are asking.
Guidance on published rules, not tax advice. For the rule written out, see the written version.
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